O tratamento tributário do ágio interno em operações societárias e a Lei nº 12.973/2014
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Data
2017-06
Orientador(res)
Lukic, Melina Rocha
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At first, in order to elaborate the first chapter of this paper, the treatment of goodwill was analyzed as disposed by Brazilian Law n. 9.532/1997. At this point, the concept of goodwill was also approached from an accounting perspective, whereas the concept of internally generated goodwill was also brought up. The legal concept of goodwill used for taxation matters was included, as was its treatment when it comes to amortization of goodwill internally generated. The accounting concept’s consequences when confronted with the legal perspective was also approached. The case involving the Gerdau business group was one of the most emblematic trials on the matter, since it discussed the existence of internally generated goodwill and its compensation regarding corporate income taxes. This analysis was based on both Tax authority and taxpayer arguments, both of which were critically approached, discussed and confronted with the Tax doctrine and jurisprudence. The second chapter brings the major changes implemented by the newly-edited Law, confronting, once again, its effects regarding taxation and how compatible such changes were if the accounting studies and concepts were also considered. The new requisites and procedures brought by the new Law brought up practical effects such as making it impossible, at first, to amortize the internally generated goodwill, which influenced directly the tax planning within one business group. At last, three major discussion points were brought up regarding potential problems that might need long-term solutions by the Administrative Council of Tax Appeals within the next years: (i) the concept of 'dependent parties' that would allow the application of the new legal article that forbids amortization, (ii) the possibility of retroactive application of the prohibition regarding amortization of internally generated goodwill and, at last, (iii) the possibility of considering the reduction of taxation burden itself as a tax planning’s business purpose
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Goodwill Internally generated goodwill Dependent parties Amortization Expectation of future earnings Taxation Accounting Compatibility Gerdau Business Group Case study Ágio Ágio interno Partes relacionadas Amortização Expectativa de rentabilidade futura Tributário Contabilidade Compatibilidade Grupo Gerdau